Issue 44 2020 - Full Court overturns ruling on how to count fortnightly earnings for Jobkeeper

Updated: Jun 28

In a majority ruling, the Full Federal Court has backed Qantas and overturned an earlier decision that disallowed it counting amounts paid in arrears from an earlier fortnight toward the $1500 minimum payment guarantee. Any employers claiming JobKeeper need to take up-to-date accounting advice as soon as possible.


In September, in EMA Note 34, we reported on a landmark Federal Court ruling that Qantas had incorrectly calculated the amount “payable for work” in the JobKeeper fortnight when it included penalties earned in a previous fortnight.1

On 17 December, the Full Federal Court overturned that decision on appeal.2 In a majority ruling, the Court accepted that amounts earned in prior periods but paid in arrears in a subsequent JobKeeper fortnight may be counted toward what is “payable” in that subsequent fortnight.

The decision is complex. EMA Consulting does not provide advice about how to calculate payments under the JobKeeper rules, however we are alerting employers to this critical development.

Any employer who is claiming JobKeeper should seek advice from a qualified accounting professional as soon as possible.

Require further information/assistance?

If you require further information or specific advice about your situation, please contact one of our consultants.